HRS § 245-32 — Tax refund or credit for cigarettes and tobacco products shipped for sale or use outside the State


[§245-32] Tax refund or credit for
cigarettes and tobacco products shipped for sale or use outside the State.
(a) The department shall adopt rules to provide a tobacco tax refund or credit
to a licensee who has paid a tobacco tax on the distribution of cigarettes or
tobacco products that are shipped to a point outside the State for subsequent
sale or use outside the State.
(b) This part shall not apply to cigarettes or
tobacco products that are distributed in this State to consumers and that are
subsequently taken outside the State.